Surface (ideally you want a somewhere sealed)
Surroundings (try not to blow crap into a hangar)
Traffic (try not to hold people up on taxi ways or even worse runways)
Warmth (you want your engine to be a little warm, so if you choose to do it at parking position you are sitting there for a long time. You could use the taxi to warm the engine but then you could be blocking someone)
I can hear a checklist coming up ... just don't tell my (just now ex) CFI - presentations, standards, and checklists for anything/everything
I'll admit they have their place, but that place is not everywhere.
There's way too much formulaic, prescriptive stuff in aviation. Just understand what is important (AND WHY) and use common sense, please.